Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1887-03-18
COUPON CRUSHER.
TIxT OF THE BILL REFERRED TO IN
The GOVERNORS MESSAGE.
a Measure Confidently felisd Up,n to
Enable the State TO Control
Her Revenue.

"Hicu COuroNs HAVE BEEN TBSDERED.
Le = enacted By tie General Assembg cC Tdr-
gin3G az follows:
]. All taxes, including taxes on iieonqes nov
due o. which may hereafter become duo 30 the
commonwealth in payment OF which agy paper
or instrument purroning 20 ba coupon, de-
iachod from bond q This state, s1al! have
teen CT may hereafter be ienGorei an. no. q =
cepifG ~ payment, and not otherwise paid,
nav be recovered ia the Crcult C0urt haNng
ltradicton over tho county or corpO ,euOn in
Which said taxes shall have boon assessed: or
II ne tender was made 10 the Auditor Of Public
Hccornis an payment Of taxes viii n he ie
authorized ~ law % receive. the said taxes may
te recovered in She Circait Court Of tno city Of
Richmond.
2. Tho court shall have turlsdiction without
IcfaTd 60 tho amount Of the taxes claimed, and
though he amount be lees than go.
2. , 1ho proceeding shan be by motion IN the
name 81 the Commonwealth on ton days 10
iicc aad shall De inttiiyied ana prosecuted Dy
tho attorney Tor tue Commonwealth Of the
cCunty q cOrpOIatlca i1Wit-H uso prOceediug
i or " IL lie Instituted by direction Of he Au!i-
ter q Public Accounts in the Circgit Court Of
,hc city II Richmond.
(. The uClre may be served IN any county or
corr Grafton IN the stare in The mode prescribed
by The 1t section Of chapter Hl Of the Code
edition 81 1873, or 10 may be served on any
agent OF tho defendant in The county or c1rpo-
| ration in which Tie proceeding u, AID the word
"0gtnt az here used shall include any persol
who shall have maGo the tender afofesaid on
| tohalf Of the defendant; or II there De no
| known agent oi the defendant IN the said cOun-
" OF corporation, IL may be served by publ sh-
| ing the same ono time IN some convenient
| neweJ GJef printed n the Sia,c
3. II tie defendant relies on q tender Os c0u-
| pens as payment Of tho taxes claimed he shall
| picud Tie came specially aud In writing and
| n,e with mo plea The coupons nvcrred therein
| 10 have been tcndcrcd, aud the clerk shall
| cnrofuliy pres serve them. Upon such plea Mod
| The luIden OF prOyiLg the tender and the gem
1 .H... 10.
| foudHut. II tho tender and the cenuineness Of
4 The coupons be established judgment shall be
| ior the defendant on the plea Of tender Ia
! such case tho clerk shall write the wOrd
| proved" and hereunder his name In his Of
| G,iai ciarGctor across the face OF the coupons,
| ana transmit them, together with certificate
| cf he court thai they have been proven IN the
! care. 10 he Auditor Of Pubic Accounts. who
| ehnl deliver the coupons 20 the Second Audi
| ter, receiving therefor the chcch of the Second
| Auditor upon the Treasurer, which check ha
| shan ay into The Treasury 10 tue credit OF the
| proper tax account
| &. II tie defendant fails IN bis defence. and
| hc taxes cllimcd are found 10 be due the state
| any COupCnF fled by him with a plea Of tender
| ard not suuriOus) shall be returned % him
ami there shall be judgment for the Common
| WCnlth for the aggregate amount Of The tage-
| due. and the Interest thereon from the time
| hoy became due til the date Of the judgment
| with interest on tie said aggregate amount
| from the date Of the Judgment until'payment
| and COSTS.
| :. Ne antecedont lien of the Commonwealth
| for the taxes for which any Judgment Is rem
! Gcred slnll De deemed 10 be merged in the
! judgment or otherwise impaired 10y the recOy.
ery of the same, out such lien shall continue IN
! force Notwithstanding the judgment.
& Every such Judgment shall be do 'keted a'
| pfcsctitcI by lew IN other cases, aud The clerk
| shan issue execution thereon directed 10 the
| sheriff Cf his county (Or sergeant OF his city,
| who flail account for the money collected
| tho reOn 10 she Auditor Of Public Accounts.
g. Should coupons Do tCndorod the o1icer iu
| satisfaction Of snid execution he shall note the
| fact of such tender upon the eXecuuDn nnc re-
| tmn it tO the clerks office. and thereupOn the
| Auditor Of Public Accounts may direct an a.
tion to be- broughtupCn the Judgment This a..
| ton shall lC Instituted and prosecuted in the
| mode hereinhefOre prescribed for actions % re-
! cover Judgments for taxes, and similar actions
! may he Instituted whenever coupons are ton
] dcred in satisfaction of any Judgment Obtained
| by TIE Commonwealth under the provisions OF
! he act.
/ 10 qhe clerk Of the court in which any such
| Judgment is rendered IN behalf OF the CO n
| nCuWCalih shall, As soon as i IL rendered.
/ uansmit q certified abstract thereof 20 the
! Auditor Of Publ" Accounts, Who snni recor !
/ thc same in a lOOk 20 bc Kept for that purpose.
II. Immediately aficr the passage0t TINS afi
/ The county anG city iTcasurerS ana al other
/ Officers authorized by law 20 collect or receive
money for taxes due the Commonwealth, In
/ Guiding iicense-iaXcs. shall report % the COM
! HCnV calihs q. .tOTHey3 Of their respective c0Vh-
ties aud cities, and also to the Auditor OF IdD-
! lie Accounts. tho names oi all persons assesse
! or liallr therein for taxes due the Common
/ wcalti who have heretofore rendered Other
! wise tlan fCr Identification and ver.aralonl
| coupons for such taxes. and which taxes re-
main unpaid. tie amount Of the taxes due
/ on what account, and when payable, and DO
/ srlirtion n .ara8 possible, Ot the coupons ten
/ lcrod. and when rendered; and they shall
I HercaitCr make like reports Whoneyer ana as
a.. .H..H u L :
/ socn "a the Auditor of Public Accounts SHAH
voc, i've ~, , rcUOIts he shall credit tho proper
/ officer with tho taxes named therein for which
/ COUPONS were rendered.
u The attorneys for the Commonwealth, and
thc Attorncy-G Goneral when it is his duty under
! thi, act 20 represent the Commonwealth ia any
! caee IN The Circuit Court OF the city OF kich-
/ mond, upon such report being ma10 10 the'1
/ or Whenever they are otherwise lniormel Oh
( any such tender having been made. shall i0rth-
4 with Institute and prosecute such proceeding
J ps ere icrcinHefCrc required
n Every motion under This act shall be tried
/ ly q jury: and in every case ti2 Tor eXpehss o'
/ nc iury shall be taxed against the defendant
/ and every case In which thero IS q Judgment
! for The Commonwealth fec OF go shall De al
/ lowed The attorney for the Commonwealth OF
/ flc Attomey-Gcncial, aS the cass may DO
/ which foe aud the fees Of the clerk and Other
/ officers for services rendered in the case, and
! g19 for Cyperee OF the jury, shall be taxed III
/ ihc costs against the defendant The Com
/ nonweai'h shall not lie liable iOr any 5uch ices
! on costs IN any proceedings undef mus mus ac.; 1,,
/ IA u any officer fail 20 perform any dntY re-
Guued Of hiia by this act he shan DO lihed no'
/ Ices nnn 500 nor more than 500
! H. Jhis act shall he in force from its passage
This bin proceeds upon the fact that
! Couron-Killer No. . is constitutional
fer the United States Supreme Couri
/ has go declared, and that measure re-
ouires that every coupon offered FOL
! taxes before It shall be received shall
| first be proved genuine.
The law now gives the State lien
for unpaid taxes; but this proposed
hill GOES yerv much further. 1t gives
not only a lien for the taxes, buttor the
costs. and execution can be sued out or
Il and that will be lien upon the per,
sonal property OF every deten aan'
against whom Judgment is rendered
! The expense OF jury will be Sl2 IL
each case. and it will be charged against
the defendant, no matter how the
Indictment goes ii Judgment go against
him, a tax Of $40 viii be added as fee
for the Commonwealth attorney,
while the State will be at no expense al
This bill. it is believed, is not liable
to review and amendment by the United
States courts.
n has been carefully examined by
ex-Judee +. c. Burks, ex-Judge Wal
Ter r.. Staples, Hon. John Randolph
Tucker. and several other lawyers q
eauol standing with these.
these suits will be brought in the
name of the Commonwealth, so there
will he no opportunity for hair-split
,,r,. n tic Qp!ted States courts q: &
/ whether the State is sued when hel
cffictrs are sued.
ANOTHER pEBT MEASURE.
As tending in the same direction, Mr.
| ropaId also introduced the following
| ,rbich WAS likewise referred to the n
nance Committee
A.. ACT TyPosISu 4 pkSAlTY or OFFlcERs o.
~ s,v - STtrr FgR RECEIVING tENckff fOR lpEN
sx,u.ftgIoV AsD VERlFIcATIoD COUfoss Fol
TINS. plsGfis. DUES, AND DEMANDS DoN III
! toesoSWEALTH.
| a., eooes5 6g fks General Asseiabty Q ~
! 80 4 mat II any oificer oi THIS state ro'oiY
J t.,,.,,t Tor Identification aud NerihcaHen) bh
a,,eI or instrument purporung 20 De a cou
- detached from bono OF .lis nsesS W a.. ~
..s 'n deh,sg dues. or demands due me Statt
tef, 49,. ea,oa shall have been verified IN IN
W.. di,,l ',,,yesF,{ped by Law. be shall be deeme
| Ntat " ..t.1cuneauDr md upon Co0YictlO